Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
Environmental Management Accounting Procedures and Principles
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<strong>Environmental</strong> <strong>Management</strong> <strong>Accounting</strong><br />
<strong>Procedures</strong> <strong>and</strong> <strong>Principles</strong><br />
♦ Wastewater administrator<br />
♦ Operation <strong>and</strong> maintenance of wastewater facilities<br />
♦ Internal analysis <strong>and</strong> metrics costs<br />
♦ Internal testing costs, control <strong>and</strong> monitoring costs<br />
♦ Training for wastewater treatment <strong>and</strong> prevention<br />
♦ Compliance with laws <strong>and</strong> specified corporate requirements<br />
♦ Compliance with documentation <strong>and</strong> notification obligations<br />
1.4. Fees, taxes, charges<br />
♦ Channel connection fees<br />
♦ Charges for wastewater input into public sewage plants<br />
♦ Charges for legal compliance to laws regulating water contamination<br />
♦ Tax for water extraction, wastewater freight <strong>and</strong> amount<br />
1.5. Fines <strong>and</strong> penalties<br />
♦ For non-compliance with laws pertaining to water obligations<br />
1.6. Insurance for environmental liabilities<br />
♦ Insurance for sanitation measures <strong>and</strong> compensations following cases of<br />
disturbance <strong>and</strong> accidents, also by damages caused during transport (LKW, lorry<br />
faults)<br />
1.7. Provisions for clean-up costs, remediation, etc.<br />
♦ Provisions for cleaning measures <strong>and</strong> compensation following disturbances <strong>and</strong><br />
accidents<br />
♦ Provisions for sanitation of groundwater<br />
♦ Provisions for adaptation of end-of-pipe plants to state-of-the-art technologies<br />
2. Prevention <strong>and</strong> environmental management<br />
2.1. External services for environmental management<br />
♦ Legal aid <strong>and</strong> external consultancy in the area of water management<br />
♦ Cost of training, literature <strong>and</strong> information material, etc.<br />
2.2. Personnel for general environmental management activities<br />
♦ Meetings of the management committee, departmental managers, other<br />
employees <strong>and</strong> the environmental team reporting related issues<br />
♦ Continual or occasional control measures, internal audits<br />
♦ Administrative processes, announcements <strong>and</strong> inquiries<br />
♦ Internal <strong>and</strong> external educational <strong>and</strong> training including travel costs<br />
♦ Implementation of corporate water-saving projects<br />
♦ Communication with neighbours/fishermen <strong>and</strong> other external communication<br />
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